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Corporations
A corporation is owned by shareholders. No shareholder of a corporation is personally liable for the debts, obligations or acts of the corporation. However, directors could be held personally liable for the debts of the corporation. A corporation can incorporate at either the federal, provincial, or territorial level and is identified by the terms "Limited", "Ltd.", "Incorporated", "Inc.", "Corporation", or "Corp.".
In Quebec, Revenu Québec administers the GST/HST. If you have business operations in Quebec, visit the Revenu Québec Web site. |
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GST/HST topics
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| How GST/HST works Basic information on how the GST/HST works |
Harmonized sales tax HST and when to charge it |
| Opening (registering) your GST/HST account Do you need a GST/HST account? |
Closing (deregistering) your GST/HST account Closing your business or cancelling your GST/HST account |
| Making changes to your account Change your address, start or stop direct deposit, change contacts or authorized representatives, and more |
Responsibilities Keeping books and records, collecting and invoicing GST/HST, calculating your net tax and more |
| Input tax credits Claim the GST/HST you pay on goods and services related to your business. |
Taxable or exempt? Find out if goods and services are taxable or exempt. |
| GST/HST information for the construction industry The New Housing Rebate and how the GST/HST applies to builders, renovators, contractors, and other businesses involved in the construction industry. |
Returns Completing and filing your GST/HST returns, correct errors, adjust previous returns, quick method and simplified method of accounting |
| Payments and instalments Making payments, calculating instalments, and how to avoid paying penalties and interest |
Rebates You may qualify for certain types of GST/HST rebates. |
| Imports and exports How and when GST/HST applies to goods and services imported into or exported from Canada |
GST/HST and small business events and seminars Finding GST/HST and small business events and seminars |
| Buying a business Information you need to know when buying a business |
Selling a business Information you need to know when selling a business |
| Rulings and interpretations Get a GST/HST ruling or an interpretation concerning business transactions. |
Objections, appeals, and access to information When you disagree with a GST/HST assessment or decision |
See a list of definitions related to GST/HST.
We provide all the forms and publications you may need for GST/HST.
You may also want to read our technical information for GST/HST.
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Date modified: 2005-03-03 |
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